Section 5172 - Aviation jet fuel tax(a) A tax of 5 cents per gallon, computed in the same manner and subject to the same limitations as the tax rate established for gasoline in § 5110 of this title, is levied and imposed on the sale or delivery of aviation jet fuel by a licensed aviation jet fuel supplier. The tax attaches at the time of delivery and must be paid to the Department as provided in this subchapter.(b) Exemptions. - The tax imposed by this subchapter does not apply to aviation jet fuel sold and delivered to and used by any of the following persons or for any of the following circumstances: (1) The United States government, or any department, division, or agency of the United States government.(2) The government of this State, or any political subdivision of this State.(3) Aerial application uses within this State.(4) Purpose of economic development and job creation in the aviation industry in this State. A temporary exemption for a period of time not exceeding more than 5 years may be granted under this paragraph (b)(4) of this section. An exemption under this paragraph (b)(4) of this section must be approved by the Council on Development Finance and the Director of Small Business under §§ 8705A and 8707A of Title 29 and § 5178 of this title.Added by Laws 2019, ch. 118,s 1, eff. 7/1/2019.